2016 (8) TMI 1588 - HC - Income Tax

Assessment of trust - Income earned from conducting casual and non-recognized courses - educational institution within the meaning of Section 10(23)(c)(vi) - HELD THAT - The issue stands covered against the Revenue and in favour of the Assessee by the decision of Delhi Music Society vs. DGIT 2011 (12) TMI 124 - DELHI HIGH COURT - Consequently, no substantial question of law arises for determination.

Summary

Issues:
1. Condonation of delay in filing appeal
2. Addition of income from conducting casual and 'non-recognized' courses

Condonation of delay in filing appeal:
The High Court allowed the condonation of delay in filing the appeal after considering the reasons provided in the application. The delay was condoned, and the application was allowed subject to all just exceptions.

Addition of income from conducting casual and 'non-recognized' courses:
The appeal by the Revenue was against the order passed by the Income Tax Appellate Tribunal regarding the addition made by the Assessing Officer on income earned by the Assessee from conducting casual and 'non-recognized' courses. The ITAT had deleted the addition, which was initially sustained by the CIT(A). The High Court noted that the issue was already decided in favor of the Assessee in a previous case, Delhi Music Society vs. DGIT. It was concluded that no substantial question of law arose for determination. Consequently, the appeal by the Revenue was dismissed.